Materials” has been defined as “raw materials; components,
intermediates, consumable, catalysts and parts which are
required for manufacture of resultant products
stimulate sustained economic growth by providing
access to essential raw materials, intermediates,
components, consumables and capital goods required for
augmenting production and providing services
stimulate sustained growth by providing access to essential raw materials, intermediates, components, consumables and capital goods required for augmenting production and providing services; to enhance
Government thought it fit to provide access to essential raw materials, intermediates, components, consumables and capital goods required for promoting production. The object of this
prospective exporter for duty free import of the raw-material, components, intermediates, consumables, parts, spares, including mandatory spares, packing material and computer software, subject
this rule and rule 31C "raw
materials", includes components, intermediate goods, substances,
consumables, stores, newsprint purchased on or after the 1st
January
imported materials or
excisable materials used in the manufacture of semis, components and
intermediate products which are used in the manufacture of goods ... imported materials or excisable materials used
in the manufacture of semis, components and intermediate
products which are used in the manufacture of goods
been defined in Explanation II to mean
raw materials, components, intermediates,
consumables, computer software and parts required for
manufacture of resultant product specified in Part
Materials" means -
(a) raw materials, components, intermediates, consumables, computer software and parts required for manufacture of export product.
Provided that in the case
evident that there had been shortage of raw materials and components, intermediate and finished goods in the assessee's factory. Thus, it was alleged ... CENVAT credit availed on the raw materials and components found short should not be recovered, as to why appropriate interest should not be demanded
